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2005 (8) TMI 557 - CESTAT, CHENNAIExtract: .......in terms of Clause (a) of Explanation (1) ibid. Spares, for such machines were covered by Clause (b) of the said Explanation. Thus, the spares for bagging machine were eligible for capital goods credit in December 1995. In the result, Appeal No. E/273/2004 also gets allowed. (Operative portion of the order was pronounced in open Court on 18-8-2005)
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